Section 15 of UTGST – Constitution of Authority for Advance Ruling under Union Territory GST Act 2017. Deep analysis for Section 15 of UTGST Bill 2017 – Constitution of Authority for Advance Ruling as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 15 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Constitution of Authority for Advance Ruling as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 15 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 15 of UTGST Act 2017 – Constitution of Authority for Advance Ruling as per Union Territory GST Act. Now Check more details from below…..
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Section 15 of UTGST – Constitution of Authority for Advance Ruling
(1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling:
Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.
(2) The Authority shall consist of—
- (i) one member from amongst the officers of central tax; and
- (ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government.
(3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.
Impact Analysis
Advance Ruling Authority will be notified in the name of UT Authority for Advance Ruling.
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